2023-12-31-accounts

CHARITY REGISTRATION NUMBER: 1122296

CATS IN CRISIS

UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2023

NEVILLE WESTON & COMPANY

Chartered Certified Accountants 3 High Street St Lawrence Ramsgate Kent CT11 0QL

CATS IN CRISIS

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

	PAGE
Trustees' Annual Report	1-3
Independent Examiner's Report to the Trustees	4
Statement of Financial Activities
	5
Statement of Financial Position	6
Notes to the Financial Statements	7-14
The following pages do not form part of the financial statements
Detailed Statement of Financial Activities	15
Notes to the Detailed Statement of Financial Activities	16

CATS IN CRISIS

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Cats in Crisis Charity registration number 1122296 Principal office 87 Arlington Gardens Margate Kent CT9 3TA THE TRUSTEES Mrs M L Knott Mrs J A Allen Independent examiner CJN Weston FCCA Neville Weston & Company 3 High Street St Lawrence Ramsgate Kent CT11 0QL

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation was set up in 2007 and registered as a charity on 1st January 2008. The charity is managed by the trustees under the terms of the governing trust deed dated 10th August 2005.

New trustees are chosen to round out the skill set of the board of trustees. They are either appointed by the chairman, or proposed at the AGM; all trustees have to be confirmed by the board of trustees and by members at the AGM.

OBJECTIVES AND ACTIVITIES

The objectives of the charity are

1)For the benefit of the public to assist in the relief of the suffering of cats in need of care, or who have been abandoned, by assisting in the provision of temporary shelter and care for such cats.

2)To advance the education of the public in matters relating to animal welfare in general.

3)To relieve the financial hardship of persons who are unable to afford the fees for spaying and neutering through the provision of a subsidised service.

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CATS IN CRISIS

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENTS AND PERFORMANCE

We had been more optimistic for 2023, but it became obvious during the year that things were not going to improve. Soaring vet bills, huge numbers of people facing eviction and unable to find rescue places for their pets which were often just being abandoned and - as many predicted - people who took on pets during lockdown were also frantically trying to rehome them once they could no longer work from home. We also had spiralling costs to pay for the massive increase in the number of kittens needing to come in and be neutered because, for various reasons, the adults had not been neutered and this needed to be done as a matter of urgency.

Many of the stray kittens we dealt with were ferals – living on farms, allotments and rough ground. In one particularly bad case, we had offered over many years, to get the adults neutered but the owner of the land “liked having all the kittens around”. Finally, having been persuaded that the situation had to change, she agreed, but this meant our volunteers had to trap the cats and take them to and from the vets, all extremely time consuming. During September and October alone over 30 cats and kittens were trapped and neutered.

FINANCIAL REVIEW

This year the charity has made a loss of expenditure over income.

RESERVES POLICIY

The charity maintains at least six months expenditure in reserve. Should such reserves look under threat, we are always in a position to immediately cut back on the work we do bearing in mind we have no wages to pay or any other major expenditure other than shop rent.

PLANS FOR FUTURE PERIODS

It is always difficult to plan ahead but we have become used to the phrase “expect the unexpected” and so we will try to be prepared. We could not manage without our wonderful hard-working team of helpers who are all unpaid volunteers, and the generosity of the public who support our cause.

Cats in Crisis are proud to confirm that they remain a totally voluntary organisation.

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CATS IN CRISIS

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2023

The trustees' annual report was approved on 19 March 2025 and signed on behalf of the board of trustees by:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mrs M L Knott Mrs J A Allen Trustee Trustee

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CATS IN CRISIS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CATS IN CRISIS

YEAR ENDED 31 DECEMBER 2023

I report to the trustees on my examination of the financial statements of Cats in Crisis ('the charity') for the year ended 31 December 2023.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material maters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

2. The financial statements do not accord with those records; or

3. The financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

CJN Weston FCCA

Independent Examiner

3 High Street St Lawrence Ramsgate Kent CT11 0QL

Neville Weston & Company

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CATS IN CRISIS

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2023

		2023		2022
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	77,586	77,586	77,284
Other trading activities	5	35,787	35,787	35,172
		-------------------------------------	-------------------------------------	-------------------------------------
Total income		113,373	113,373	112,456
		=====================================	=====================================	=====================================
Expenditure
Expenditure on raising funds:
Costs of other trading activities	6	15,371	15,371	21,936
Expenditure on charitable activities	7,8	111,318	111,318	74,297
		-------------------------------------	-------------------------------------	-------------------------------------
Total expenditure		126,689	126,689	96,233
		=====================================	=====================================	=====================================
		-------------------------------------	-------------------------------------	-------------------------------------
Net (expenditure)/income and net movement in funds		(13,316)	(13,316)	16,223
		=====================================	=====================================	=====================================
Reconciliation of funds
Total funds brought forward		165,834	165,834	149,610
		-------------------------------------	-------------------------------------	-------------------------------------
Total funds carried forward		152,518	152,518	165,834
		=====================================	=====================================	=====================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 13 form part of these financial statements.

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CATS IN CRISIS

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2023

		2023		2022
	Note	£	£	£
FIXED ASSETS
Tangible fixed assets	13		52	77
CURRENT ASSETS
Debtors	14	503		484
Cash at bank and in hand		161,563		171,741
		-------------------------------------		-------------------------------------
		162,066		172,225
CREDITORS: amounts falling due within one
year	15	9,600		6,469
		-------------------------------------		-------------------------------------
NET CURRENT ASSETS			152,466	165,756
			-------------------------------------	-------------------------------------
TOTAL ASSETS LESS CURRENT LIABILITIES			152,518	165,833
			-------------------------------------	-------------------------------------
NET ASSETS			152,518	165,833
			=====================================	=====================================
FUNDS OF THE CHARITY
Unrestricted funds			152,518	165,834
			-------------------------------------	-------------------------------------
Total charity funds	16		152,518	165,834
			=====================================	=====================================

These financial statements were approved by the board of trustees and authorised for issue on 19 March 2025, and are signed on behalf of the board by:

. . . . . . . . . . . . . . . Mrs M L Knott Trustee

Mrs J A Allen Trustee

The notes on pages 7 to 13 form part of these financial statements.

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

1. GENERAL INFORMATION

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 87 Arlington Gardens, Margate, Kent, CT9 3TA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. ACCOUNTING POLICIES

Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received.

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

3. ACCOUNTING POLICIES (continued)

Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources Expended

Expenditure comprises those costs incurred in the delivery of the activities.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received. The value of services provided by volunteers has not been included. Donated goods are only recognised as income once they have been sold.

Tangible Assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and Fittings - 20% straight line Motor vehicles - 25% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

3. ACCOUNTING POLICIES (continued)

recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

3. ACCOUNTING POLICIES (continued)

Financial Instruments (continued)

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. DONATIONS AND LEGACIES

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
DONATIONS
Donations	53,078	53,078	47,284	47,284
LEGACIES
Legacies	24,508	24,508	30,000	30,000
	-------------------------------	-------------------------------	-------------------------------	-------------------------------
	77,586	77,586	77,284	77,284
	===============================	===============================	===============================	===============================

5. OTHER TRADING ACTIVITIES

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Services & goods for sale	34,658	34,658	33,992	33,992
Fund raising events	1,129	1,129	1,180	1,180
	-------------------------------	-------------------------------	-------------------------------	-------------------------------
	35,787	35,787	35,172	35,172
	===============================	===============================	===============================	===============================

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

6. COSTS OF OTHER TRADING ACTIVITIES

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Costs of other trading activities - Shop
costs	15,371	15,371	21,936	21,936
	===============================	===============================	===============================	===============================

7. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Animal Welfare	109,718	109,718	72,747	72,747
Support costs	1,600	1,600	1,549	1,550
	-------------------------------------	-------------------------------------	-------------------------------	-------------------------------
	111,318	111,318	74,296	74,297
	=====================================	=====================================	===============================	===============================

8. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

	Activities
	undertaken		Total funds	Total fund
	directly	Support costs	2023	2022
	£	£	£	£
Animal Welfare	109,718	–	109,718	72,747
Governance costs	–	1,600	1,600	1,550
	-------------------------------------	--------------------------	-------------------------------------	-------------------------------
	109,718	1,600	111,318	74,297
	=====================================	==========================	=====================================	===============================

9. NET (EXPENDITURE)/INCOME

Net (expenditure)/income is stated after charging/(crediting):

Net (expenditure)/income is stated after charging/(crediting):
	2023	2022
	£	£
Depreciation of tangible fixed assets	25	203
	================	================
INDEPENDENT EXAMINATION FEES
	2023	2022
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	1,600	1,550
	==========================	==========================

10. INDEPENDENT EXAMINATION FEES

11. STAFF COSTS

The average head count of employees during the year was Nil (2022: Nil).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

12. TRUSTEE REMUNERATION AND EXPENSES

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or

13. TANGIBLE FIXED ASSETS

13.	TANGIBLE FIXED ASSETS
		Fixtures and	Motor
		fittings	vehicles	Total
		£	£	£
	Cost
	At 1 January 2023 and 31 December 2023	515	3,500	4,015
		================	==========================	==========================
	Depreciation
	At 1 January 2023	439	3,499	3,938
	Charge for the year	25	–	25
		----------------	--------------------------	--------------------------
	At 31 December 2023	464	3,499	3,963
		================	==========================	==========================
	Carrying amount
	At 31 December 2023	51	1	52
		================	==========================	==========================
	At 31 December 2022	76	1	77
		================	==========================	==========================
14.	DEBTORS
			2023	2022
			£	£
	Prepayments and accrued income		503	484
			================	================
15.	CREDITORS: amounts falling due within one year
			2023	2022
			£	£
	Accruals and deferred income		9,600	6,469
			==========================	==========================

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2023

16. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
			At				At
	1	January	20			31	Decembe
			23	Income	Expenditure		r 2023
		£		£	£		£
General Fund		165,834		113,373	(126,689)		152,518
		=====================================		=====================================	=====================================		=====================================
			At				At
	1	January	20			31	December
			22	Income	Expenditure		2022
		£		£	£		£
General Fund		149,610		112,456	(96,232)		165,834
		=====================================		=====================================	===============================		=====================================

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestricted	Total Funds
	Funds	2023
	£	£
Tangible fixed assets	555	555
Current assets	161,563	161,563
Creditors less than 1 year	(9,600)	(9,600)
	-------------------------------------	-------------------------------------
Net assets	152,518	152,518
	=====================================	=====================================
	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	561	561
Current assets	171,741	171,741
Creditors less than 1 year	(6,469)	(6,469)
	-------------------------------------	-------------------------------------
Net assets	165,833	165,833
	=====================================	=====================================

18. VOLUNTEERS

Volunteers will foster the cats until they can be adopted and also work in the charity's shop.

19. RELATED PARTY TRANSACTIONS

There were no transactions with related parties that require disclosure.

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CATS IN CRISIS

MANAGEMENT INFORMATION

YEAR ENDED 31 DECEMBER 2023

The following pages do not form part of the financial statements.

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CATS IN CRISIS

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2023

	2023	2022
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	53,078	47,284
Legacies	24,508	30,000
	-------------------------------	-------------------------------
	77,586	77,284
	-------------------------------	-------------------------------
Other trading activities
Services & goods for sale	34,658	33,992
Fund raising events	1,129	1,180
	-------------------------------	-------------------------------
	35,787	35,172
	-------------------------------	-------------------------------
	-------------------------------------	-------------------------------------
TOTAL INCOME	113,373	112,456
	=====================================	=====================================

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CATS IN CRISIS

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2023

EXPENDITURE

Costs of other trading activities
Rent	13,970	19,184
Rates and water	210	974
Repairs and maintenance	404	1,275
Insurance	537	503
Legal and professional fees	250	–
	-------------------------------------	-------------------------------------
	15,371	21,936
	-------------------------------------	-------------------------------------
Expenditure on charitable activities
Purchases	15,926	7,230
Light and heat	806	1,078
Motor vehicle expenses	2,749	2,091
Legal and professional fees	1,600	1,550
Telephone	20	20
Other office costs	534	465
Depreciation	25	203
Veterinary costs (net of contributions)	87,662	59,950
Sundry Expenses	1,996	1,710
	-------------------------------------	-------------------------------
	111,318	74,297
	-------------------------------------	-------------------------------
	-------------------------------------	-------------------------------
TOTAL EXPENDITURE	126,689	96,233
	=====================================	===============================
	-------------------------------------	-------------------------------
NET SURPLUS/(DEFICIT) OF EXPENDITURE OVER INCOME	(13,316)	16,223
	=====================================	===============================

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